Author MRTC

Introduction

REVENUE MEMORANDUM ORDER (RMO) NO. 34-2025

To facilitate the processing of requests for CTC of the decisions on administrative appeals related to Final Decision on Disputed Assessment (FDDA) and Value-Added Tax (VAT) and Excise Tax (ET) refund claims under Sections 112 (C) and 135-A of the National Internal Revenue Code (NIRC), as amended by Republic Act (RA) No. 12066, under the jurisdiction of Appellate Division, the following documentary requirements and procedures are hereby promulgated for the compliance of all concerned:

I. Documentary Requirements

RequirementIndividual TaxpayerCorporation / Non-Individual Taxpayer
1. Written RequestSigned by the taxpayer or authorized representativeMust include taxpayer’s name and relevant taxable yearSigned by authorized signatoryMust include entity name and relevant taxable year
2.Valid Government-Issued IDID of taxpayer showing name, photo with one specimen signature 
If filed through a representative;

Original Special Power of Attorney (SPA).Photocopy of Valid IDs of both taxpayer and representative, each with one specimen signature.		ID of the authorized signatory showing name, photo with one specimen signature. 
If filed through a representative;

Original Board Resolution, Written Resolution (for OPC), or Secretary’s Certificate stating the purpose and name of representative.Photocopy of valid IDs of both signatory and representative, each with one specimen signature  
3. Proof of PaymentCertification Fee (from BIR-GSD)Documentary Stamp Tax (DST)Certification Fee (from BIR-GSD)Documentary Stamp Tax (DST)

II. Procedures:

  • Submit a written request for a CTC of the CIR’s decision, along with the required proof of identification and authorization listed above, to the Administration Officer of the Appellate Division at Room 807, 8th Floor, BIR National Office for verification and processing.
  • Pay the applicable fee of ₱100.00 per CTC to the GSD at Room 1011, 10th Floor, BIR National Office, and settle the documentary stamp tax (DST).
  • Present proof of payment issued by the GSD and the loose leaf.
  • Receive the CTC of the CIR’s Decision on administrative appeal against the FDDA.

Note: Request with incomplete or non-compliant requirements shall not be processed.